The simplified procedures referred to in customs law shall be used for the clearance of non-Community goods imported into the European Union. They allow entrepreneurs to generate savings by slowing down the means of transport faster and shortening the waiting time for the delivery of goods. The additional advantage is that the trader who has obtained the relevant authorisation of the customs authority will have greater credibility with the counterparties.
The characteristic feature of this form of simplified procedure is cyclicality as opposed to an incomplete declaration used only individually.
The forms of simplified procedures are described in Article 253 Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (Official Journal of the European Union L of 19 October 1992)
In accordance with the provisions indicated, the three forms of simplified procedures:
- • the procedure for the incomplete declaration,
- • simplified declaration procedure,
- • clearance simplified on site.
The incomplete declaration procedure shall consist in the submission of a written customs declaration which does not contain certain particulars or documents required by customs legislation.
However, a strict indication of the goods and any particulars which the customs authorities consider necessary for the identification of the goods is necessary. The application for an incomplete declaration shall not require authorisation issued by the customs authority.
The essence of an incomplete application is that it is not planned by an entrepreneur who noticed too late the lack of adequate data or documents. The customs authority shall then fix a time limit one one month to submit a supplementary declaration which must contain missing data or documents.
An incomplete customs declaration may be accepted only in justified cases such as the risk of material financial damage resulting from failure to comply with the order within the time limit.
The simplified declaration procedure shall require at least the particulars necessary to identify the goods. Furthermore, it is necessary to obtain a licence from the customs authority which is issued at the request of the trader concerned. The characteristic feature of this form of simplified procedure is cyclicality as opposed to an incomplete declaration used only individually.
The on-the-spot clearance shall allow the goods to be covered by the customs procedure concerned at the premises of the trader concerned or at other places designated by the customs authorities. The use of this procedure, as in the case of a simplified declaration, requires the authorisation issued by the customs authority.
A place recognised or designated by the customs authority shall act as a customs department. The customs officer shall participate only in the checks, and the necessary operations, such as the certification of transport documents, shall be carried out by the authorised staff member.
The trader is not obliged to show the goods in the customs department.
Any simplified procedure described can be extremely useful. An incomplete application may be used by an entrepreneur who does not have the necessary documents or data at the time and lack of time prevents it from being completed.
The simplified declaration procedure shall enable the goods to be checked repeatedly and repeatedly after being authorised by the customs authority. The on-the-spot clearance makes the trader himself performs certain duties to which customs officers are obliged, thereby significantly reducing the duration of the customs procedure.